Use Form 6765 to: Figure and claim the credit for increasing research activities. Elect the reduced credit under section 280C. Elect and figure the payroll tax credit. Current revision Form 6765 PDF Instructions for Form 6765 (Print Version PDF) Recent developments IRS sets forth required information for a valid research credit claim for refund Other items you may find useful All Form 6765 Revisions About Form 8820, Orphan Drug Credit Notice 2017-23, Election by Qualified Small Business to Claim Payroll Tax Credit for Increasing Research Activities PDF Other Current Products Related items About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 1065, U.S. Return of Partnership Income About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 3800, General Business Credit About Form 8582-CR, Passive Activity Credit Limitations About Form 8932, Credit for Employer Differential Wage Payments About Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities